46,040 research outputs found
The future of corporate reporting: a review article
Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types be reported, in particular forward-looking, non-financial and soft information. This paper presents a review and synthesis of these reports and provides a framework for classifying and describing suggested information types. The existence of academic antecedents for certain current proposals are identified and the ambiguous relationship between research and practice is explored. The implications for future academic research are discussed and a research agenda is introduced
On the suitability and development of layout templates for analog layout reuse and layout-aware synthesis
Accelerating the synthesis of increasingly complex analog integrated circuits is key to bridge the widening gap between what we can integrate and what we can design while meeting ever-tightening time-to-market constraints. It is a well-known fact in the semiconductor industry that such goal can only be attained by means of adequate CAD methodologies, techniques, and accompanying tools. This is particularly important in analog physical synthesis (a.k.a. layout generation), where large sensitivities of the circuit performances to the many subtle details of layout implementation (device matching, loading and coupling effects, reliability, and area features are of utmost importance to analog designers), render complete automation a truly challenging task. To approach the problem, two directions have been traditionally considered, knowledge-based and optimization-based, both with their own pros and cons. Besides, recently reported solutions oriented to speed up the overall design flow by means of reuse-based practices or by cutting off time-consuming, error-prone spins between electrical and layout synthesis (a technique known as layout-aware synthesis), rely on a outstandingly rapid yet efficient layout generation method. This paper analyses the suitability of procedural layout generation based on templates (a knowledge-based approach) by examining the requirements that both layout reuse and layout-aware solutions impose, and how layout templates face them. The ability to capture the know-how of experienced layout designers and the turnaround times for layout instancing are considered main comparative aspects in relation to other layout generation approaches. A discussion on the benefit-cost trade-off of using layout templates is also included. In addition to this analysis, the paper delves deeper into systematic techniques to develop fully reusable layout templates for analog circuits, either for a change of the circuit sizing (i.e., layout retargeting) or a change of the fabrication process (i.e., layout migration). Several examples implemented with the Cadence's Virtuoso tool suite are provided as demonstration of the paper's contributions.Ministerio de Educación y Ciencia TEC2004-0175
XSRL: An XML web-services request language
One of the most serious challenges that web-service enabled e-marketplaces face is the lack of formal support for expressing service requests against UDDI-resident web-services in order to solve a complex business problem. In this paper we present a web-service request language (XSRL) developed on the basis of AI planning and the XML database query language XQuery. This framework is designed to handle and execute XSRL requests and is capable of performing planning actions under uncertainty on the basis of refinement and revision as new service-related information is accumulated (via interaction with the user or UDDI) and as execution circumstances necessitate change
XBioSiP: A Methodology for Approximate Bio-Signal Processing at the Edge
Bio-signals exhibit high redundancy, and the algorithms for their processing
are inherently error resilient. This property can be leveraged to improve the
energy-efficiency of IoT-Edge (wearables) through the emerging trend of
approximate computing. This paper presents XBioSiP, a novel methodology for
approximate bio-signal processing that employs two quality evaluation stages,
during the pre-processing and bio-signal processing stages, to determine the
approximation parameters. It thereby achieves high energy savings while
satisfying the user-determined quality constraint. Our methodology achieves, up
to 19x and 22x reduction in the energy consumption of a QRS peak detection
algorithm for 0% and <1% loss in peak detection accuracy, respectively.Comment: Accepted for publication at the Design Automation Conference 2019
(DAC'19), Las Vegas, Nevada, US
Broadcast scheduling for mobile advertising
We describe a broadcast scheduling system developed for a precision marketing firm specialized in location-sensitive permission-based mobile advertising using SMS (Short Message Service) text messaging. Text messages containing advertisements were sent to registered customers when they were shopping in one of two shopping centers in the vicinity of London. The ads typically contained a limited-time promotional offer. The company's problem was deciding which ads to send out to which customers at what particular time, given a limited capacity of broadcast time slots, while maximizing customer response and revenues from retailers paying for each ad broadcast. We solved the problem using integer programming with an interface in Microsoft Excel. The system significantly reduced the time required to schedule the broadcasts, and resulted both in increased customer response and revenues
Simulating corporate income tax reform proposals with a dynamic CGE model
Opinion leaders and policy makers in the United States have turned their focus to the corporate income tax, which now has the highest statutory rate in the developed world. Using a dynamic computable general equilibrium model (the “NCPA-DCGE Model”), we simulate alternative policies for reducing the U.S. corporate income tax. We find that reductions in the corporate income tax rate result in significant positive impacts on output, investment, capital formation, employment, and household well-being (for almost all deciles). All of the hypothesized reforms also result in a more-streamlined public sector. These results are plausible insofar as the DCGE model from which they are obtained is parameterized by plausible elasticity assumptions, and incorporates the adjustments in prices, output, employment and investment that result from changes in tax policy
Green Serves the Dirtiest: On the Interaction between Black and Green Quotas
Tradable black (CO2) and green (renewables) quotas gain in popularity and stringency within climate policies of many OECD countries. The overlapping regulation through both instruments, however, may have important adverse economic implications. Based on stylized theoretical analysis and substantiated with numerical model simulations for the German electricity market, we show that a green quota imposed on top of a black quota does not only induce substantial excess cost but serves the dirtiest power technologies as compared to a black quota regime only.emissions trading, green quotas, overlapping regulation
- …